حسابداری سلامت (Dec 2015)
Evaluating the Internal Controls System in Non-profit Institutions Based on COSO Framework (A Case Study: Shiraz Public Hospitals)
Abstract
Introduction: Designing and establishing the system of internal audit and internal controls in the governmental executive agencies like hospitals is one of the basic necessities. In this regard, the present research evaluates the effectiveness of internal controls in Shiraz public hospitals and clinics based on COSO framework. Method: The method of the research is a descriptive correlational survey. The statistical population of the research include all employees of the financial department of Shiraz public hospitals and clinics (17 hospitals and clinics) in 2015 which contain 339 individuals. Sampling was not used in this study. In relation to the evaluation of internal controls system, the designed questionnaire by COSO and an adjustable one has been used with regard to the nature of the public hospitals. In order to test the hypotheses of the research, SPSS Software Version 19, and according to the normality or abnormality of data distribution, One Sample T-test and Median test have been used respectively. Results: The results of the research state that in the internal controls system of Shiraz public hospitals and clinics, the components of internal controls including control environment, risk assessment, control activities, information, communication, evaluation and monitoring do not operate effectively. Conclusion: In Shiraz public hospitals, some policies must be imposed for protecting the internal audit unit, and some effective internal controls should be designed and used. Keywords:
